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Working capital finance and the balanced budget multiplier
Chang, Wen-ya - In: The American economist : journal of Omnicron Delta … 36 (1992) 2, pp. 61-65
Persistent link: https://www.econbiz.de/10001141481
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Methods of allocating taxable income
Carroll, Mitchell B. - 1933
Persistent link: https://www.econbiz.de/10003425510
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Growth, determinants and responsiveness of personal income and corporate taxes : an econometric analysis
Panigrahi, Madhu S. - In: Journal of Indian School of Political Economy : a … 5 (1993) 4, pp. 677-685
Persistent link: https://www.econbiz.de/10001159429
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Income Analysis with Tax Data - Microanalysis on High Incomes and Self-Employment, and Microsimulation with Alternatives in Income Tax, Business and Corporate Tax Policies
Merz, Joachim - 2009
. In our contribution we introduce a new mighty resource of micro data for income analysis: The Income Tax Statistic with … high income as well as for the income of the professions. We want to show the new possibilities and the mightiness of the … data for the micro level with the help of three examples: 1. Micro analyses on high income and self-employment, 2. Micro …
Persistent link: https://www.econbiz.de/10012720103
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The debt tax shield in general equilibrium
Fischer, Marcel; Jensen, Bjarne Astrup - In: Journal of banking & finance 100 (2019), pp. 151-166
Persistent link: https://www.econbiz.de/10012162482
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The debt tax shield, economic growth and inequality
Fischer, Marcel; Jensen, Bjarne Astrup - 2017 - This version: May 2017
We study the implications of the corporate debt tax shield in a growth economy that taxes household income and firm …
Persistent link: https://www.econbiz.de/10011753740
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WACC and a Generalized Tax Code
Löffler, Andreas; Kruschwitz, Lutz; Husmann, Sven - 2001
We extend the WACC approach to a tax system having a firm income tax and a personal income tax of the investor as well …
Persistent link: https://www.econbiz.de/10005840910
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Financial leverage and corporate taxationEvidence from German corporate tax return data
Dwenger, Nadja; Steiner, Viktor - Arbeitskreis Quantitative Steuerlehre - 2009
We estimate the impact of effective profit taxation on the financial leverage ofcorporations on the basis of a pseudo-panel constructed from corporate tax return micro data for theperiod 1998-2001, a period which saw the introduction of a major corporate tax reform in Germany.The financial...
Persistent link: https://www.econbiz.de/10005865374
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The Impact of Thin Capitalization Rules on Shareholder Financing
Maßbaum, Alexandra; Sureth, Caren - Arbeitskreis Quantitative Steuerlehre - 2008
From a tax planner’s point of view, it is often attractive to choose debt over equity finan-cing. As this has led to an increase of debt financing of corporations, many countries haveintroduced thin capitalization rules to secure their tax revenues. We analyze the influenceof section 8a of the...
Persistent link: https://www.econbiz.de/10005865430
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Möglichkeiten der Verwendung des externen Rechnungswesens zur Realisierung des Marktwertkonzepts
Metze, Christoph - 2000
Persistent link: https://www.econbiz.de/10001506463